0001193125-13-435352.txt : 20140327 0001193125-13-435352.hdr.sgml : 20140327 20131108163836 ACCESSION NUMBER: 0001193125-13-435352 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20131108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CLARCOR INC. CENTRAL INDEX KEY: 0000020740 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 360922490 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 840 CRESCENT CENTRE DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 BUSINESS PHONE: (615)771-3100 MAIL ADDRESS: STREET 1: 840 CRESCENT CENTRE DRIVE STREET 2: SUITE 600 CITY: FRANKLIN STATE: TN ZIP: 37067 FORMER COMPANY: FORMER CONFORMED NAME: CLARCOR INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: CLARK J L MANUFACTURING CO /DE/ DATE OF NAME CHANGE: 19871001 CORRESP 1 filename1.htm CORRESP

 

LOGO

November 8, 2013

Mr. David R. Humphrey

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Mail Stop 3561

Washington, D.C. 20549-3561

 

Re: CLARCOR Inc.

Form 10-K for the fiscal year ended December 1, 2012

Filed January 25, 2013

File No. 001-11024

Dear Mr. Humphrey:

We are in receipt of your letter, dated November 1, 2013 regarding CLARCOR Inc.’s Annual Report for its 2012 fiscal year, filed with the Commission on Form 10-K on January 25, 2013. Following my discussion with Beverly Singleton today, I write to confirm her agreement to extend our period of response until Wednesday, December 4, 2013. We requested this additional time due to the demands of a recently announced acquisition.

Many thanks for your assistance and understanding.

Please contact me with any questions at 615-771-5134 or at dfallon@clarcor.com.

Sincerely,

/s/David J. Fallon

David J. Fallon

Chief Financial Officer & Vice President - Finance

840 Crescent Centre Drive, Suite 600

Franklin, TN 37027

(615) 771-3100

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